Reporting, Disclosure & Frameworks

ESG Intelligence. Assessment. Impact.
Reporting, Disclosure & Frameworks

Turn ESG Information Into Credible Disclosure.

Effective reporting requires clear boundaries, relevant frameworks and information that can be traced to its source.

ESG360 supports reporting readiness, materiality, framework mapping, data controls, report development and technical review.

We agree the objectives, applicable criteria, boundaries and deliverables before starting. Each engagement connects relevant evidence with clear responsibilities, practical actions and documented limitations.

01Map

Select relevant requirements.

02Collect

Organize reliable evidence.

03Report

Develop clear disclosures.

04Review

Check quality and readiness.

Our Sub-Services

Explore Reporting, Disclosure & Frameworks

Select a sub-service to explore its service basis, methodology, business rationale, ESG360 support and practical value.

01
Reporting, Disclosure & Frameworks

CSRD & ESRS Readiness

Prepare reporting processes and evidence for applicable CSRD and ESRS requirements.

Service Basis

The Scope

Prepare reporting processes and evidence for applicable CSRD and ESRS requirements.

Methodology

How We Work

Confirm the assignment's reporting perimeter and applicable requirements; review governance, materiality, data, controls and reporting responsibilities.

Why This Service

Business Rationale

A coordinated readiness programme helps organizations plan resources and resolve evidence gaps before reporting.

What ESG360 Does

Practical Deliverables

We develop a readiness assessment, responsibilities matrix and phased implementation plan; applicability and timing are confirmed for each engagement.

Why ESG360

Integrated Business and Technical Perspective

We connect the evidence, responsibilities and practical actions needed to apply this service in your organization.

02
Reporting, Disclosure & Frameworks

Double Materiality for ESRS

Assess impacts, risks and opportunities to support an ESRS materiality process.

Service Basis

The Scope

Assess impacts, risks and opportunities to support an ESRS materiality process.

Methodology

How We Work

Map activities and the value chain; engage relevant stakeholders; define scoring criteria and thresholds; document impact and financial materiality judgments.

Why This Service

Business Rationale

A traceable materiality process supports the selection of relevant disclosures and management priorities.

What ESG360 Does

Practical Deliverables

We facilitate workshops and prepare the assessment methodology, topic register and supporting decision records.

Why ESG360

Integrated Business and Technical Perspective

We connect the evidence, responsibilities and practical actions needed to apply this service in your organization.

03
Reporting, Disclosure & Frameworks

ISSB / IFRS S1 & S2

Assess readiness for applicable IFRS S1 and IFRS S2 disclosures.

Service Basis

The Scope

Assess readiness for applicable IFRS S1 and IFRS S2 disclosures.

Methodology

How We Work

Review governance, strategy, risk management, climate-related information, metrics, targets and financial connectivity against the chosen disclosure basis.

Why This Service

Business Rationale

Investors increasingly expect decision-useful information on sustainability-related financial risks and opportunities.

What ESG360 Does

Practical Deliverables

We identify gaps and create a staged plan for data, controls and disclosure preparation.

Why ESG360

Integrated Business and Technical Perspective

We connect sustainability information with risk and finance functions.

04
Reporting, Disclosure & Frameworks

GRI Reporting

Prepare impact-oriented disclosures using applicable GRI Standards.

Service Basis

The Scope

Prepare impact-oriented disclosures using applicable GRI Standards.

Methodology

How We Work

Define reporting boundaries and material topics; map requirements, gather supporting evidence, draft and review disclosures against the selected GRI basis.

Why This Service

Business Rationale

Stakeholders need a clear account of an organization’s impacts and management responses.

What ESG360 Does

Practical Deliverables

We support topic mapping, content planning, data coordination and disclosure drafting.

Why ESG360

Integrated Business and Technical Perspective

We connect stated impacts to management processes and supporting evidence.

05
Reporting, Disclosure & Frameworks

SASB Alignment

Map industry-specific sustainability topics and metrics to an organization's reporting needs.

Service Basis

The Scope

Map industry-specific sustainability topics and metrics to an organization's reporting needs.

Methodology

How We Work

Select the relevant industry standards; review metric definitions, boundaries and available evidence; document exclusions and data gaps.

Why This Service

Business Rationale

Industry-specific metrics can improve the relevance and comparability of investor-facing information.

What ESG360 Does

Practical Deliverables

We provide a SASB mapping, metric specifications and a data improvement plan using the agreed standards edition.

Why ESG360

Integrated Business and Technical Perspective

We connect the evidence, responsibilities and practical actions needed to apply this service in your organization.

06
Reporting, Disclosure & Frameworks

TCFD/TNFD Alignment

Assess climate and nature disclosure practices against selected TCFD and TNFD recommendations.

Service Basis

The Scope

Assess climate and nature disclosure practices against selected TCFD and TNFD recommendations.

Methodology

How We Work

Review governance, strategy, risk processes, metrics and targets; map climate and nature information separately and identify dependencies, impacts and missing evidence.

Why This Service

Business Rationale

A structured review connects environmental exposures with the information needed by stakeholders.

What ESG360 Does

Practical Deliverables

We deliver recommendation mapping and a disclosure development roadmap; the selected framework and reporting context are agreed at scoping.

Why ESG360

Integrated Business and Technical Perspective

We connect the evidence, responsibilities and practical actions needed to apply this service in your organization.

07
Reporting, Disclosure & Frameworks

EU Taxonomy Assessment

Examine activity eligibility and alignment against applicable EU Taxonomy criteria.

Service Basis

The Scope

Examine activity eligibility and alignment against applicable EU Taxonomy criteria.

Methodology

How We Work

Identify relevant activities; review technical screening, do-no-significant-harm and minimum safeguards evidence; coordinate financial indicator inputs where applicable.

Why This Service

Business Rationale

Taxonomy claims need a defensible basis and clear treatment of missing information.

What ESG360 Does

Practical Deliverables

We prepare an evidence and gap assessment with actions for the relevant activities.

Why ESG360

Integrated Business and Technical Perspective

We combine technical activity review with practical data and governance support.

08
Reporting, Disclosure & Frameworks

Sustainability Report Development

Develop a sustainability report supported by traceable information and an agreed reporting basis.

Service Basis

The Scope

Develop a sustainability report supported by traceable information and an agreed reporting basis.

Methodology

How We Work

Plan the report; organize evidence and stakeholder inputs; draft narratives and metrics; coordinate management review and internal consistency checks.

Why This Service

Business Rationale

Clear reporting helps readers understand performance, limitations and progress against commitments.

What ESG360 Does

Practical Deliverables

We produce report content, a disclosure index and an evidence request log for client approval.

Why ESG360

Integrated Business and Technical Perspective

We connect the evidence, responsibilities and practical actions needed to apply this service in your organization.

09
Reporting, Disclosure & Frameworks

ESG Data Gap Assessment

Identify missing, inconsistent or insufficient ESG information for selected disclosures and indicators.

Service Basis

The Scope

Identify missing, inconsistent or insufficient ESG information for selected disclosures and indicators.

Methodology

How We Work

Map data points to systems and owners; inspect boundaries, definitions, collection frequency and evidence; rank gaps by significance.

Why This Service

Business Rationale

Reporting plans depend on knowing which information is available and which requires new processes.

What ESG360 Does

Practical Deliverables

We deliver a data inventory, gap register and prioritized collection and control actions.

Why ESG360

Integrated Business and Technical Perspective

We connect the evidence, responsibilities and practical actions needed to apply this service in your organization.

10
Reporting, Disclosure & Frameworks

Disclosure Controls & Procedures

Improve how ESG information is collected, checked and approved.

Service Basis

The Scope

Improve how ESG information is collected, checked and approved.

Methodology

How We Work

Map metrics, definitions, data owners, systems, calculations, control points and documentation; test samples where agreed.

Why This Service

Business Rationale

Reliable disclosure depends on consistent data and accountable review.

What ESG360 Does

Practical Deliverables

We recommend data dictionaries, control improvements, audit trails and reporting workflows.

Why ESG360

Integrated Business and Technical Perspective

We design controls around how teams actually generate and use information.

11
Reporting, Disclosure & Frameworks

Assurance/Assessment Readiness

Prepare reporting evidence and processes for an external assessment or assurance engagement.

Service Basis

The Scope

Prepare reporting evidence and processes for an external assessment or assurance engagement.

Methodology

How We Work

Review reporting criteria, calculation trails, reconciliations, approvals and supporting records; conduct readiness interviews and sample checks.

Why This Service

Business Rationale

Early preparation reduces unresolved evidence requests and highlights weaknesses in reporting controls.

What ESG360 Does

Practical Deliverables

We provide a readiness findings log and remediation support; any formal assurance opinion is issued by the appropriately authorized partner.

Why ESG360

Integrated Business and Technical Perspective

We connect the evidence, responsibilities and practical actions needed to apply this service in your organization.

12
Reporting, Disclosure & Frameworks

ESG Report Technical Review

Review a draft ESG report for technical consistency, traceability and alignment with its stated reporting basis.

Service Basis

The Scope

Review a draft ESG report for technical consistency, traceability and alignment with its stated reporting basis.

Methodology

How We Work

Check boundaries, definitions, calculations, narrative claims, framework references and consistency across tables and sections.

Why This Service

Business Rationale

Technical review helps identify unsupported statements and conflicting figures before publication.

What ESG360 Does

Practical Deliverables

We provide an annotated review and prioritized corrections; this review does not itself constitute an assurance opinion.

Why ESG360

Integrated Business and Technical Perspective

We connect the evidence, responsibilities and practical actions needed to apply this service in your organization.

13
Reporting, Disclosure & Frameworks

ESG Reporting Strategy & Roadmap

Establish a reporting approach matched to your organization and audiences.

Service Basis

The Scope

Establish a reporting approach matched to your organization and audiences.

Methodology

How We Work

Review reporting objectives, stakeholders, existing disclosures, governance and available data; define reporting boundaries, priorities, milestones and ownership.

Why This Service

Business Rationale

A clear plan prevents fragmented disclosures and helps teams prepare for evolving expectations.

What ESG360 Does

Practical Deliverables

We develop a practical reporting roadmap, responsibilities and an implementation sequence.

Why ESG360

Integrated Business and Technical Perspective

We connect reporting choices to business priorities and the systems that supply evidence.

14
Reporting, Disclosure & Frameworks

Framework & Standards Mapping

Identify the reporting frameworks and requirements relevant to your context.

Service Basis

The Scope

Identify the reporting frameworks and requirements relevant to your context.

Methodology

How We Work

Compare selected frameworks with your activities, jurisdictions, investor and customer requests; map topics, metrics and disclosure gaps.

Why This Service

Business Rationale

Organizations can face overlapping requirements and inconsistent terminology.

What ESG360 Does

Practical Deliverables

We create a framework map and prioritized action list tailored to the agreed reporting basis.

Why ESG360

Integrated Business and Technical Perspective

We apply relevant standards without forcing unnecessary disclosures.

15
Reporting, Disclosure & Frameworks

Climate Disclosure & GHG Reporting

Develop climate disclosures and emissions information for the selected reporting basis.

Service Basis

The Scope

Develop climate disclosures and emissions information for the selected reporting basis.

Methodology

How We Work

Define inventory boundaries, identify activity data and emission factors, review calculation methods, and map governance, risks, targets and transition information.

Why This Service

Business Rationale

Climate information supports management decisions and external disclosures when methods and evidence are clear.

What ESG360 Does

Practical Deliverables

We support inventory development, method documentation, quality checks and disclosure preparation.

Why ESG360

Integrated Business and Technical Perspective

We distinguish measured data, estimates and assumptions so decisions remain traceable.

16
Reporting, Disclosure & Frameworks

Nature & Biodiversity Disclosure Readiness

Examine nature-related dependencies, impacts, risks and opportunities.

Service Basis

The Scope

Examine nature-related dependencies, impacts, risks and opportunities.

Methodology

How We Work

Screen locations and value chains; identify priority interfaces with nature; review available evidence and map outputs to the chosen disclosure framework.

Why This Service

Business Rationale

Nature exposure may affect operations, supply chains and stakeholder expectations.

What ESG360 Does

Practical Deliverables

We develop a preliminary nature-risk view, evidence gaps and next-step assessment plan.

Why ESG360

Integrated Business and Technical Perspective

We connect location-specific issues to business decisions and available data.

17
Reporting, Disclosure & Frameworks

Sustainability Reporting Assurance

ESG360 manages sustainability reporting assurance engagements in association with appropriately authorized business partners.

Service Basis

The Scope

ESG360 manages sustainability reporting assurance engagements in association with appropriately authorized business partners.

Methodology

How We Work

The appropriately authorized partner agrees the assurance criteria, scope and level, conducts its independent evidence procedures and issues its conclusion.

Why This Service

Business Rationale

A formal assurance engagement provides the defined level of confidence to intended users.

What ESG360 Does

Practical Deliverables

ESG360 manages scoping, partner selection, schedules, information coordination and delivery of the agreed reporting package. The authorized partner independently performs assurance procedures and issues its formal opinion.

ESG360 manages the complete service engagement, from defining the scope and selecting the appropriate business partners to coordinating technical activities, reporting and final deliverables. Where accreditation, statutory authorization or scheme-specific recognition is required, services are delivered in association with our accredited business partners, including appropriately accredited laboratories and authorized bodies. ESG360 remains your single point of contact throughout, with accredited activities and formal reports, certificates or opinions undertaken and issued by the relevant partner within its applicable scope of accreditation or authorization.

Why ESG360

Integrated Business and Technical Perspective

ESG360 provides one point of coordination for the complete engagement, combining service management and oversight of deliverables with the specialist competence of our accredited laboratories and authorized business partners.

Our Approach

From Reporting Requirements to Supported Disclosure.

01Map

Select relevant requirements.

02Collect

Organize reliable evidence.

03Report

Develop clear disclosures.

04Review

Check quality and readiness.

Why ESG360

Technical Insight. Practical Delivery.

Integrated Perspective

We connect ESG priorities with governance, technical conditions and the operating realities of your business.

Clear Evidence

Our work distinguishes reviewed information, assumptions and unresolved gaps so findings can be understood and acted upon.

Practical Outcomes

Deliverables identify responsibilities, next steps and the information needed to monitor progress.

Complete Service Management & Accredited Partnerships

ESG360 manages the complete service engagement, from defining the scope and selecting the appropriate business partners to coordinating technical activities, reporting and final deliverables. Where accreditation, statutory authorization or scheme-specific recognition is required, services are delivered in association with our accredited business partners, including appropriately accredited laboratories and authorized bodies. ESG360 remains your single point of contact throughout, with accredited activities and formal reports, certificates or opinions undertaken and issued by the relevant partner within its applicable scope of accreditation or authorization.

Start the Conversation

Turn ESG Information Into Credible Disclosure.

Tell ESG360 about your reporting objectives, frameworks and evidence needs.

Talk to ESG360